Requirements for the qualifications of a chief accountant. Professional standard “Accountant”: requirements for education and experience. Education and experience

Roman Terekhin, Chairman of the Council of the Association of Young Entrepreneurs of Russia, tried to find other reasons for the high demand for accounting specialists.

The accounting profession indeed remains valuable in the labor market. And there are a number of explanations for the fact that over the past two years the demand for “accountants” has increased almost 2.4 times. Let us note several factors due to which the number of vacancies for accountants is constantly growing in the labor market.

Firstly, A lot of random people come into the profession. It has become fashionable to study at economic faculties, and the number of universities (and their branches) training accountants is steadily growing. And only by understanding in practice what accounting for a company means can a new specialist evaluate himself in the profession. Many people refuse this job.

Many random people come into the profession. It has become fashionable to study at economic faculties, and the number of universities (and their branches) training accountants is steadily growing.

Secondly, accounting work, only at first glance, becomes easier. There is a computer on the specialist’s desk, records are kept in an automated way, and electronic exchange documents, including tax office and banks. But the work itself does not become easier. Tax code is constantly undergoing significant changes, the fiscal system is becoming more complex, administration is becoming tougher. The number of reporting forms, for example, in the Pension Fund of Russia, is also increasing. The final documents and their composition are constantly undergoing adjustments. In order to reduce tax burden Entrepreneurs break their business into many small parts, sometimes keeping two records: separately for the owners, and for the state. The recruited staff cannot cope with such a load. Therefore, companies are forced to open more and more new vacancies, thus expanding the staff of accounting specialists.

Third, The demand for the profession is subject to seasonal fluctuations. As a rule, the number of vacancies increases during the reporting period or immediately before the start of this period. The phenomenon is easily explained, because an accountant who does not have sufficient qualifications and knowledge tends to leave the employer at the moment when the “real work” begins, when incompetence can be revealed.

Fourthly, HeadHunter's research does not contain data on the average income that employers who have available vacancies for an accountant are willing to pay. There may be a great need for low-paid accounting specialists. A decent salary is the main condition of an applicant for such a position. That is why the number of vacancies with low salaries is growing. In addition, most likely, employers have inflated requirements for candidates. And since these expectations are not met by people looking for work, a discrepancy arises between the claims of companies and the interests of job seekers.

From here a large number of vacancies.

Requirements for candidates

Larisa Pobortseva, Chief Accountant OJSC is confident that over time, companies will place more and more demands on accounting specialists. And there is an obvious explanation for this.

Currently, there are a lot of people who want to work in this field, and future accountant when searching for a place of employment, you are inevitably doomed to encounter high competition, which will only grow over the years.

As long as the economy and small businesses develop, the demand for the profession will grow. However, it will not be without problems. Currently, there are a lot of people who want to work in this field, and a future accountant, when looking for a place of work, is inevitably doomed to encounter high competition, which will only grow over the years.

In the future, one can only expect the employer to increase the requirements for the level of professionalism of the candidate for this position. Now Russian accounting standards are moving closer to IFRS, and the level of knowledge of an accountant must be appropriate. After some time, even an ordinary accounting specialist will be required to know international standards when applying for a job.

Therefore, any modern accountant who wants to stay in the profession and receive a decent fee for their work should now be concerned about increasing their professional horizons and skills.

Anna Koroleva, expert at Calculation magazine

Unified qualification directory for positions of managers, specialists and other employees (USC), 2017
Qualification directory for positions of managers, specialists and other employees
Sections « Industry-wide qualification characteristics of positions of workers employed in enterprises, institutions and organizations" And " Qualification characteristics of positions of employees employed in research institutions, design, technological, design and survey organizations", approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 N 37
(edited on May 15, 2013)

Job responsibilities. Performs management work accounting property, liabilities and business transactions(accounting for fixed assets, inventory, production costs, product sales, economic results financial activities, settlements with suppliers and customers, as well as for services provided, etc.). Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. Receives and controls primary documentation on the relevant areas of accounting and prepares them for accounting processing. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventories and Money. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention. Calculate and transfer taxes and fees to federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages workers and employees, other payments and payments, as well as the allocation of funds for material incentives for employees of the enterprise. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting. Develops a working chart of accounts, forms primary documents used to formalize business transactions for which standard forms are not provided, as well as document forms for internal accounting reporting, participates in determining the content of the basic techniques and methods of accounting and processing technology accounting information. Participates in conducting economic analysis economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of funds and inventory items. Prepares data on relevant areas of accounting for reporting, monitors safety accounting documents, prepares them in accordance with the established procedure for transfer to the archive. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing. Participates in the formulation of the economic formulation of problems or their individual stages, solved using computer technology, determines the possibility of using finished projects, algorithms, application software packages that allow you to create economically sound systems for processing economic information.

Must know: legislative acts, decrees, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting; forms and methods of accounting at the enterprise; plan and correspondence of accounts; organization of document flow in accounting areas; order documentation and reflection in the accounting accounts of transactions related to the movement of fixed assets, inventory and cash; methods of economic analysis of the economic and financial activities of an enterprise; rules for operating computer equipment; economics, labor organization and management; market methods of management; labor legislation; rules and regulations of labor protection.

Qualification requirements.

Accountant of category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.

Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.

Comments on the post

The above qualification characteristics of the position “Accountant” are intended to resolve issues related to the regulation of labor relations and ensuring an effective personnel management system in various organizations. Based on these characteristics, a job description for an accountant is developed, containing the rights and responsibilities of the employee, as well as a specific list of his job responsibilities, taking into account the peculiarities of the organization and management of the activities of the enterprise (institution).

When drawing up job descriptions for managers and specialists, it is necessary to take into account the general provisions for this edition of the reference book and the introduction general provisions for the first edition of the job directory.

We draw your attention to the fact that the same and similar job titles may appear in different editions of the CEN. You can find similar titles through the job directory (alphabetically).

Currently, there are quite a few categories of accountants who work on the staff of an organization. We will look at some of them in this article. In addition, more and more widespread accounting services, which are provided by specialized outsourcing companies.

Accountants in the accounting and material departments are the start of career growth among accountants. The former are responsible for calculating wages for the company's employees, being responsible for the timeliness and reliability of reporting. In addition, the employee is assigned the issuance of advances and wages, calculation annual leave, maternity leave, as well as various compensations provided for by law Russian Federation.

The latter exercise control over the material and technical assets of the enterprise. They make payments for the purchase of raw materials by the enterprise where they work, monitor the balance, maintain specialized documentation, monitor the correct accounting of funds received for temporary use by the organization, as well as the possibility of their intended use.

Next come the senior accountant of the settlement department and the senior accountant of the material department. These categories of accountants are a higher category than ordinary accountants and exercise control over them.

At the third stage there are three types of accountants:

Senior economist who is different from simple accountant because it not only counts, but also analyzes.

Job Description for Category II Accountant

The main task of this specialist is to monitor price indicators, calculate the risks associated with them, as well as planned forecasts, on the basis of which the work of the enterprise will be built.

Deputy chief accountant is a position related to the head of the lower echelons, implying many responsibilities. Engaged in written work, namely reporting in fixed time, monitors the work of lower-level accountants and sets them the main tasks that they must complete.

Cashier accountants carry out timely accounting and control the receipt of funds through the organization's cash desk and their intended expenditure. Interacts with organizations such as the Pension Fund and tax service as part of the transfer of funds to each employee in the company.

The chief accountant is a leadership position that involves performing all the main responsibilities. First of all, he keeps records of all financial transactions at the enterprise and maintains vigilant control over them. Accounts for all expenses incurred by the company and the receipt of income from the sale of manufactured products, reconciles debits with credits.

Professional standard “Accountant”: 5, 6 levels.
Explanations

Publication date: 8/11/2016

The professional standard “Accountant” was developed by the IPBR, approved by the Ministry of Finance, approved by the Ministry of Social Protection of the Russian Federation and implemented by the training center of the CF “Intellect”.

The standard came into force on February 7, 2015. On July 1, 2016, changes to the Labor Code of the Russian Federation came into force, obliging employers to apply professional standards in terms of requirements for employee qualifications.

To put it simply: now, in order to perform a certain function, an accountant must have a document confirming his qualifications, his ability perform this function.

There are 2 qualification levels for accountants - 5th (Accountant) and 6th (Chief Accountant).

Learn more about skill levels

Level 5 qualification implies that the accountant independently makes most of the decisions on the tasks assigned to him and is responsible for them. Level 6 qualification implies that the employee not only makes decisions on tasks, but also determines them.

Skill level / generalized functionality	Experience and education requirements	Labor functions
Level 5- accountant / accounting	Average professional education. Additional professional education under special programs. Work experience: at least three years with special training in accounting and control.	Work with primary accounting documents (reception, verification of incoming primary documents, generation of outgoing primary documents). Entering data on processed documentation according to registers into the organization's accounting database. Compilation, control and closure of data according to the registers of your site (or sites).
Level 6- chief accountant / compilation and presentation financial statements economic entity	Higher or secondary vocational education Additional professional programs: advanced training programs, professional retraining programs Work experience: at least five years out of the last seven calendar years work related to accounting, preparation of accounting (financial) statements or auditing activities. If you have a higher education - at least three years out of the last five calendar years.	Maintaining accounting records and preparing accounting (financial) statements. Tax accounting and preparation tax reporting. Organization of an internal control system. Carrying out the consolidation procedure and generating consolidated reporting. Analysis of financial activities and cash flow management.

Explanations for qualification level 5

The requirements for experience and education are not strict. In fact, the employer has the right, at its own discretion, to hire an accountant without work experience.

Explanations for qualification level 6

The qualification requirements of the professional standard for the chief accountant should be divided into 2 categories:

requirements for chief accountants working in organizations not specifically listed in the Law,
requirements for the chief accountant in accordance with Part 4 of Art. 7 of Law No. 402-FZ (i.e.
Professional standard for accountants

to an employee of a joint stock company, mutual fund, investment fund, pension fund, government agency, etc.).

Please note that the job description of the chief accountant may include responsibilities that are not listed in the table below. For example, the chief accountant may be entrusted with the function of maintaining personnel records if the organization does not have a personnel department.

Regarding the chief accountant, the professional standard contains some special requirements like this:

PC proficiency and knowledge of special computer programs,
knowledge of analysis methods,
ability to lead people, etc.

Controversial issues of skill level 6

The professional standard contains the concept of “financial reporting,” which includes tax reporting. However, this association is controversial in meaning, since the essence of tax reporting, which is generated and submitted to the tax authority, and financial reporting, generated for interested users, are not identical. Accordingly, the preparation of these types of reporting is two different tasks, two separate labor functions.

Professional Standard separates accounting and reporting, although Article 6 of Law No. 402-FZ indicates that accounting includes both the preparation and submission of reports.

The formulation regarding the organization of internal control is also not entirely correct. By current legislation, internal control carried out only by organizations subject to mandatory audit. Obviously, this function cannot apply to all chief accountants for the simple reason that not all organizations are required to undergo audits.

These contradictions give reason to believe that the 2016 professional standard will be adjusted and changed.

How to confirm your qualifications?

Compliance with level 5 and 6 qualification requirements must be documented. If the qualifications do not correspond to the functions performed, the employee must undergo professional retraining or advanced training courses.

IPB Russia, being an expert community and developer of a professional standard, confirms the compliance of accountants’ qualifications with two levels of professional standards: 5th and 6th. IPB Certificate Russia - a status document that gives full reason to work in a high position.

Level 5 qualification is confirmed by an accountant’s certificate, which is issued for the generalized labor function “Accounting.”
Level 6 qualification is confirmed by the IPBR certificate for the labor function “Preparation of accounting (financial) statements.”

IPB Russia certificates are issued in one of two specializations: accounting in commercial organizations and accounting in state (municipal) institutions.

The chief accountant's certificate for any specialization can be supplemented with applications that will expand job functions. Having received one or more attachments to the certificate, the chief accountant will be able to:

prepare consolidated financial statements,
exercise internal control over accounting and preparation of accounting (financial) statements,
keep tax records,
conduct the financial analysis, budgeting and cash flow management

Studying at CF "Intellect" according to the programs of the IPB of Russia is an opportunity to confirm your level of qualifications with a certificate issued by the developer of the professional standard.

A professional accountant's certificate is:

investments in your development (including from a material point of view),
increasing the level of competitiveness in the labor market,
confirmation of the status of a more valuable employee.

All publications

Chief Accountant.

Director.

The director's official salary is 191,700 rubles. Work experience 11 years. » 15% bonus for length of service;

# Bonus for high achievements in work 30%;

* 20% bonus for monthly increase in retail goods
turnover.

The chief accountant's salary is set at 179,100 rubles. Work experience 17 years.

The collective agreement provides:

* Bonus for experience;

» Bonus for high achievements in work 30%;

* 20% bonus for the profitability of the organization.

According to the staffing table, the company has four accountants of category I. Let's calculate the salary of each accountant:

The collective agreement provides:

* Bonus for experience;

» Bonus for high achievements 30%;

20% bonus for the profitability of the organization.

An accountant of the first category has an official salary of 127,800 rubles. Accountant 1 17 years of work experience - bonus for length of service - 30%. According to the time sheet, 11 days were worked, 21 working days.

Temporary disability benefit (TIB) - 88,011 rubles.

Salary of other accountants of category I.

The official salary is 127,800 rubles. Each of them worked 21 days during the current month. There are 21 working days in a month.

Accountant 2. work experience - 9 years.

Professional standard for accountants in 2017

The bonus for length of service is 15% of the official salary.

Accountant 3. work experience - 14 years. The bonus for length of service is 20% of the official salary.

Accountant 4. work experience - 4 years. The bonus for length of service is 10% of the official salary.

According to the collective agreement, additional payment for performing the duties of a temporarily absent accountant along with his main job is set at 50% of the official salary of the replaced employee.

Three category I accountants temporarily replaced the absent accountant within 10 working days. In accordance with the collective agreement, the additional payment for temporary substitution per accountant is set at 17% (50%: 3) of the official salary of the replaced employee.

The collective agreement provides for bonuses and additional payments to each accountant:

* Bonus for length of service;

* Bonus for high achievements in work 30%;

* Additional payment for temporary substitution 17%;

» 20% bonus, taking into account the bonus for temporary substitution.

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What is the difference between an accountant of categories 1 and 2?

Carry out individual instructions from the chief accountant and his
deputies
3.10. Take direct part in the annual
inventories for payments for services rendered.
3.11. _____________________________________________________________.

An accountant of category II has the right:
4.1. Get acquainted with the draft decisions of the enterprise management,
relating to his activities.
4.2. Submit proposals for management's consideration
improvement of work related to the responsibilities provided for
this instruction.
4.3. Receive information from department heads and specialists and
documents on issues within its competence.
4.4. Require the management of the enterprise to provide assistance in
performance of their official duties and rights.
4.5. Involve specialists from all departments of the enterprise to solve
duties assigned to him (if provided for by the regulations on
departments, if not - with the permission of the head of the relevant department).
4.6. Report to the boss - the chief accountant about all
identified deficiencies within its competence.
4.7. ______________________________________________________________.

V. Responsibility

An accountant of category II is responsible for:
5.1. For failure to perform (improper performance) of their duties
duties provided for in this job description, in
within the limits determined by the labor legislation of the Russian Federation.
5.2. For those committed in the course of carrying out their activities
offenses - within the limits determined by administrative, criminal and
civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits specified
labor, criminal and civil legislation of the Russian Federation.

VI. Relationships, connections by position

Note. This section is presented in addition to this
instructions for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this
instructions, an accountant of category II interacts:
6.1. With the director of the enterprise or an official replacing him
for questions:
- receiving: instructions, instructions, orders related to
directly to his activities.
duties established by this job description.
6.2. With the boss - chief accountant and his deputies for
questions:
— receiving: job descriptions, normative and instructive
documents, instructions, orders for payments for services rendered;
— performances: all necessary information according to official
duties established by this job description,
journal orders, certificates, transcripts and other data necessary for
drawing up accounting reports enterprises.
6.3. With employees accounting department for questions:
— receipt of: properly executed documents required
to perform their duties;
— submissions: any information on this area of work,
necessary for accounting.
6.4. With other employees of the enterprise regarding:
— receiving: contracts, applications, invoices, information about the contract,
memos and other documents necessary for the execution of their
responsibilities;
- submissions: in agreement with the chief accountant and his
substitutes for information and information on this area of work.
6.5. WITH commercial banks for questions:
— receiving: instructions, instructions for maintaining banking operations,
bank statements for all accounts, copies of payment orders executed
bank;
— submissions: duly executed bank payment
documents.
6.6. With an audit firm and tax authorities for questions:
— receiving: requests, requirements for accounting for payments for services rendered
services;
- submissions: everyone necessary documents for this section
work to check audit firms and tax authorities, including
including during counter inspections.

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Requirements for an accountant

Profession "Accountant" OKPDTR 20336, 20337 (38.05, OK 016-94)

Job responsibilities:

Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .);
Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources;
Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing;
Reflects on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
Prepares reporting calculations of the cost of products (works, services), identifies sources of losses and unproductive costs, prepares proposals for their prevention;
Accrues and transfers taxes and fees to the state, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees;
Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting;
Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information;
Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory items;
Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
Participates in the formulation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.

An accountant must know:

legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting;
forms and methods of accounting at the enterprise;
plan and correspondence of accounts;
organization of document flow in accounting areas;
the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
methods of economic analysis of the economic and financial activities of an enterprise;
rules for operating computer equipment;
economics, labor organization and management;
market methods of management;
Labor Code;
rules and regulations of labor protection.

Qualification requirements for an accountant

Accountant II category: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.

Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.

Often advertisements for vacancies for the position of chief accountant are replete with a wide variety of requirements, which boil down to a simple Russian proverb: a Swiss, a reaper, and a player of the pipe. What are the legal requirements for the position of chief accountant? Is it possible to fire a chief accountant due to his lack of higher professional education?

The chief accountant is one of the key figures in the company, so increased demands are placed on him. When a vacancy opens for the position of chief accountant, the main requirement is to have a higher professional education.

Requirements for the qualification level of a chief accountant are contained in the following regulatory documents:

in the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ);
in the Regulations on Chief Accountants, approved by Resolution of the USSR Council of Ministers dated January 24, 1980 No. 59 (hereinafter referred to as the Regulations);
in the Qualification Directory of Positions of Managers, Specialists and Other Employees, approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37;
in the professional standard “Accountant”, approved by order of the Ministry of Labor of the Russian Federation dated December 22, 2014 No. 1061n (hereinafter referred to as the Standard).

Accounting Law

Requirements for the person carrying out accounting are established by Law No. 402-FZ.

Law No. 402-FZ specifies a list of organizations whose officials are subject to certain requirements regarding the level of education (Clause 4, Article 7 of Law No. 402-FZ):

open joint stock companies (except credit institutions);
insurance organizations;
non-state pension funds;
joint stock investment funds;
mutual fund management companies investment funds;
other economic entities, securities which are admitted to trading at auction stock exchanges, and (or) other organizers of trading on the securities market (except for credit institutions);
government bodies off-budget funds;
governing bodies of state territorial extra-budgetary funds.

The chief accountant of the above organizations must meet the following requirements:

have higher professional education;
have work experience related to accounting, preparation of accounting (financial) statements or auditing activities for at least three years out of the last five calendar years, and in the absence of higher professional education in the specialties of accounting and auditing - at least five years out of the last seven calendar years;
not have an unexpunged or outstanding conviction for crimes in the economic sphere.

The list of requirements for the chief accountant is open; additional requirements may be presented provided they are established by other federal laws (clause 5 of Article 7 of Law No. 402-FZ).

FOR EXAMPLE

Chief accountant of a credit organization and chief accountant of a non-credit organization financial organization must meet the requirements established by the Central Bank of the Russian Federation. In accordance with the criteria established in Art. 16 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and banking", the chief accountant must have a higher legal or economic education, at least one year of experience in managing a department or other division of a credit organization whose activities are related to banking operations, and if the candidate has another higher education - at least two years.

And the chief accountant of a non-state pension fund is subject to special requirements established by the Federal Law “On Non-State pension funds» No. 75-FZ of 05/07/1998 (hereinafter referred to as Law No. 75-FZ). Thus, according to Article 6.2 of Law No. 75-FZ, the chief accountant of the fund must meet certain requirements for business reputation. Clause 3 of Article 6.2 of Law No. 75-FZ provides a list of such requirements, including the absence of a criminal record for committing intentional crimes, termination employment contract at the initiative of the employer under clause 7 and clause 7.1 of Article 81 of the Labor Code of the Russian Federation (i.e. dismissal due to loss of trust). Candidates for the position of chief accountant of the fund are subject to approval by the Bank of the Russian Federation (clause 6, article 6.2 of Law No. 75-FZ).

Thus, Law No. 402-FZ establishes the requirement for the qualification level of chief accountants for individual categories legal entities. It should be taken into account that the new qualification requirements do not apply to chief accountants of the above organizations hired for this position before the entry into force of Law No. 402-FZ, i.e. until January 1, 2013 (clause 2 of article 30 of Law No. 402-FZ).

The legislation does not provide for any additional requirements for chief accountants of other organizations either to the level of education or to work experience.

Qualification directory for management positions

One of the documents establishing the requirements for the qualifications of an accountant is the Qualification Directory of Positions of Managers, Specialists and Other Employees, approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37.

Thus, the directory establishes an educational qualification depending on the category of accountant:

Job title	Qualification requirements (education, experience)
Chief Accountant	higher professional (economic) education and at least five years of experience in accounting and financial work, including in management positions;
	higher professional (economic) education and work experience as an accountant of category II for at least three years;
	higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least three years;
accountant	secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least three years.

At the same time, the Qualification Directory is not regulatory document, and therefore the requirements given in it are advisory in nature (clause 2 of the Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37).

It should be noted that when considering civil claims related to labor disputes (for example, in the event of a dispute about the priority right over other employees to remain at work), the qualifications of an employee are defined as the level of knowledge, skills, professional skills and work experience of the employee (Article 195.1 of the Labor Code of the Russian Federation). And, accordingly, the qualifications of a person who has a higher specialized education is higher than that of a person who does not have such education, or has it, but in a completely different specialty (Decision No. M-351/2014 2-685/14 of March 12, 2014 Sovetsky District Court of Voronezh).

This conclusion follows from the provisions of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (hereinafter referred to as Law No. 273-FZ). Clause 1 of Article 68 of Law No. 273-FZ states that secondary vocational education is aimed at training qualified workers or employees and mid-level specialists, and higher education aims to ensure the training of highly qualified personnel in all main areas of socially useful activities.

Therefore, an accountant with a higher professional education has a preferential right to remain at work (in the event of staff reduction) as having a higher qualification compared to an accountant who does not have a higher education.

Regulations on chief accountants

Currently, there is also a document adopted in Soviet times - the Regulations on Chief Accountants, which outlines the qualification requirements for the chief accountant. Thus, according to clause 5 of the Regulations, persons with higher specialized education are appointed to the position of chief accountant. And in necessary cases by decision higher authority A person who does not have a higher specialized education can be appointed to the position of chief accountant if he has at least three years of work experience in his specialty.

Despite the fact that this Regulation does not apply to the level federal legislation, in practice, employers imposed a requirement for the position of chief accountants to have a higher specialized education. Put an end to this dispute Supreme Court(Decision of the Supreme Court of October 22, 2014 No. AKPI14-965), which invalidated clause 5 of the Regulations on Chief Accountants and recalled that special requirements for the education of a chief accountant are established by Law No. 402-FZ and other Federal laws. And since the Regulations do not have the status of a Federal law, the rules established in it, which contradict regulatory documents, are more high level, are invalid and cannot be applied.

It should be noted that when considering labor disputes concerning the dismissal of the chief accountant (accountant) due to the latter’s lack of higher education, judges previously turned to the requirements set out in Law No. 402-FZ.

EXAMPLE No. 1

The worker has continuous seniority as an accountant since 1994. She has been working in a budgetary institution as chief accountant since the establishment of the institution. Over the years of work as an accountant, she has repeatedly improved her qualifications. Awarded a certificate of honor from the Ministry Agriculture Russian Federation, is a labor veteran.

However, by order of the chief budgetary institution she was fired from her job under Art. 84 of the Labor Code of the Russian Federation due to the lack of a document confirming qualifications (education).

The plaintiff's arguments:

The employer did not justify its decision; the requirement for higher education for the chief accountant is not fixed anywhere.

Defendant's arguments:

In objection to statement of claim The defendant pointed out that the plaintiff did not attach educational documents to the claim. The restoration of the plaintiff to the position of chief accountant will lead to negative legal consequences, namely: a violation of the Federal Law “On Accounting” and a negative reaction during inspections.

Court verdict (Decision No. 2-270/2013 dated October 14, 2014, Yustinsky District Court (Republic of Kalmykia)):

The employment contract is terminated due to violation of the established Labor Code of the Russian Federation or other federal law rules for its conclusion (clause 11, part 1, article 77 of the Labor Code of the Russian Federation), if violation of these rules excludes the possibility of continuing work, in the following cases: lack of an appropriate document on education and (or) qualifications, if the work requires special knowledge in accordance with federal law or other regulatory legal act (Part 1 of Article 84 of the Labor Code of the Russian Federation).

In accordance with clause 1, part 4, art. 7 of Law No. 402-FZ, the chief accountant must have a higher education in open joint stock companies(except for credit organizations), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, in others economic entities, whose securities are admitted to circulation at organized auctions (with the exception of credit organizations), in the management bodies of state extra-budgetary funds, and in the management bodies of state territorial extra-budgetary funds. A budgetary institution does not belong to the above organizations.

Based on the above arguments, the employee was reinstated in the position of chief accountant of a budget institution.

It should be noted that similar decisions were made earlier (decision No. M-1207/2013 dated November 1, 2013, Mirninsky District Court (Republic of Sakha (Yakutia)).

In addition, the manager does not have the right to terminate the employment contract with the chief accountant due to the lack of higher education only on the basis that this requirement is provided for in the job description.

EXAMPLE No. 2

The chief accountant of Lyutik LLC does not have a higher education; he has been working in a transport company since 2010. At the same time, the job description of the chief accountant contains a special clause “A person with a higher professional education is appointed to the position of chief accountant.”

Will it be legal to dismiss a chief accountant on the basis of non-compliance with the requirements of the job description?

One of the grounds for termination of an employment contract is the absence of an appropriate document on education, if the performance of work requires special knowledge in accordance with federal law or other regulatory legal acts (Part 1 of Article 84 of the Labor Code of the Russian Federation).

According to the conditions of the example, the requirement for an employee to have a higher education is established only by his job description, therefore the dismissal of the chief accountant on the grounds provided for in Part 1 of Art. 84 of the Labor Code of the Russian Federation, illegal.

However, termination of an employment contract is possible on another basis - the employee’s inadequacy for the position held (work performed) due to insufficient qualifications confirmed by certification results (clause 3, part 1, article 81 of the Labor Code of the Russian Federation). The procedure for conducting certification is established by local regulations.

Professional standard "Accountant"

On January 23, 2015, the professional standard “Accountant” was registered with the Ministry of Justice of the Russian Federation. The developer of the Standard was the Institute of Professional Accountants and Auditors of the Russian Federation. The Standard describes in detail the labor functions of an accountant and the level (sublevel) of qualifications corresponding to these functions. Thus, an ordinary accountant has a qualification level of “5”, while a chief accountant has a qualification level of “6”.

The Standard establishes requirements for education, training, and practical experience of a chief accountant:

higher or secondary vocational education;
additional professional programs - advanced training programs, professional retraining programs;
at least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing activities in the presence of higher education - at least three years out of the last five calendar years.

At the same time, special conditions for admission to work are prescribed: in certain economic entities, to the chief accountant or other official, which is responsible for maintaining accounting records, additional requirements may be established.

Among the practical skills, the Standard highlights such as distributing work volumes between workers, drawing up accounting policy, monitoring legislation on taxes and fees.

Please note that today the Standard does not have the status of a mandatory document. But soon it is planned to make changes to the Labor Code of the Russian Federation, in particular, it will appear new article 195.2 of the Labor Code of the Russian Federation, which will specify the status of professional standards (not only for accountants) approved by the Ministry of Labor of the Russian Federation. Thus, the employer will hire those specialists whose education and work experience meet the requirements of the Standard.

Now let's move on to one of the important aspects of the chief accountant's activity - this is the signing of payment documents.

Signature of the chief accountant on a bank card

Instruction of the Central Bank of the Russian Federation dated May 30, 2014 No. 153-I “On opening and closing bank accounts, deposit accounts, deposit accounts” came into force on July 1, 2014 (hereinafter referred to as the Instruction) and replaced the previous one Instruction of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I.

Let us recall that until July 1, 2014, a bank card provided that the right of first signature in general case belongs to the head of the organization, and the second - to the chief accountant and (or) persons authorized to maintain accounting records (clauses 7.5-7.7 of the Instruction of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I). For these purposes in bank card two fields were provided.

The updated Instruction abolishes the division of sample signatures on a bank card into the first and second signature.

According to clause 7.5 of the Instructions in the card submitted by the client - legal entity, the person(s) vested with the right to sign is indicated.

The card submitted by the client - a legal entity, indicates at least two handwritten signatures necessary for signing documents containing the client's order, unless a different number of signatures is determined by an agreement between the bank and the client - a legal entity.

Possible combinations of handwritten signatures of persons authorized to sign, necessary for signing documents containing the client’s order, are determined by agreement between the bank and the client.

That is, the Instruction nowhere establishes the obligation to grant the right of a second signature to the chief accountant.

However, the head of the organization can grant this right to any employee of the organization, including the chief accountant, by formalizing:

order of authorization to sign bank documents;
power of attorney for the right to sign bank documents.

At the same time, there is no need to reissue bank cards that were submitted to the bank before July 1, 2014 (clause 12.2 of Instruction No. 153-I).

At first glance, it seems that the abolition of the mandatory second signature on a bank card relieves the chief accountant of all problems associated with payments. But we should not forget that the chief accountant still bears administrative, criminal and disciplinary liability.

The abolition of the mandatory second signature of the chief accountant may become the basis for the creation of uncontrollable situations when the chief accountant only learns about completed business transactions after the fact. And, as a result, he has no opportunity to correct the situation.

conclusions

At the end of the article I would like to note the following. Of course, the accounting profession implies the presence of high professional qualities. And it is unlikely that a specialist who does not have a higher education will be able to understand the intricacies tax legislation, be well versed in legal matters. In the realities of today, the chief accountant has to solve a wide variety of problems online, relating not only to accounting and tax accounting. And higher education is only the basis that allows you to improve your professional skills.

Which tax benefits can small businesses apply in Russia? What preferences can businessmen operating in priority sectors of the economy receive? 1. WHAT ARE THE BENEFITS FOR PAYERS ON THE USN? 2. FEATURES OF TAX HOLIDAYS. 3. BENEFITS FOR PAYERS WORKING ON A PATENT. 4. WHAT ARE THE PROPERTY TAX BENEFITS? See the material about this prepared by the Managing Partner of the company "RosCo - Consulting and Audit" Alena Talash. Read: https://site/press/nalogovye_lgoty_dlya_subektov_malogo_biznesa/ All the most interesting things about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay in touch latest news, watch and read us where it is convenient for you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk .com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco. benefits for small businesses taxes individual entrepreneur 2019 how not to pay taxes how not to pay taxes

Chief Accountant. What is the chief accountant responsible for? In simple words

What should the chief accountant know? The issue of responsibility is perhaps the most pressing issue for every employee whose responsibilities include making decisions on important areas of the employer’s activities. Most responsible work performed, of course, by the chief accountant. His work involves accepting financial decisions, preparation of accounting and tax documents, providing these documents to the authorized bodies. In this material we will consider what kind of responsibility can be applied to the chief accountant, and what he risks. More details about: - administrative; - disciplinary; - material; - criminal and subsidiary liability. And also about fines, penalties and criminal sentences against the chief accountant, see the material prepared by the lawyer of the RosCo - Consulting and Audit company, Kirill Bogoyavlensky. Read: https://site/press/za_chto_otvechaet_glavnyy_bukhgalter/ All the most interesting things about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it is convenient for you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

WHAT ADVANTAGES DOES ENTERING THE REGISTER OF SMALL AND MEDIUM ENTERPRISE GIVE COMPANIES? TO CLASSIFY AN ENTERPRISE AS A SMALL ENTERPRISE, IT IS NECESSARY...? WHAT ARE THE PRIVILEGES FOR “KIDS”? WHAT ARE THE FEATURES OF MAINTAINING A REGISTER OF INFORMATION ABOUT SMALL BUSINESS ENTITIES? WHY DO YOU NEED A REGISTER? HOW TO GET INTO THE REGISTER? See the material about this prepared by the Managing Partner of the company "RosCo - Consulting and Audit" Alena Talash..su/yurist/yuridicheskaya-konsultatsiya/ All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it is convenient for you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

The main assistant to the owner of a small and big business today is an accountant who is entrusted with maintaining effective records of business transactions and reporting.

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As well as interacting with tax authorities, presenting information to the manager that serves as the basis for financial planning and management decisions.

In this regard, the selection of applicants for this position is carried out especially strictly, taking into account the professional and personal qualities of the applicants.

Necessary aspects

For a long time, the accounting profession has not lost its relevance. Small firms and large corporations need competent accounting and correct reporting.

According to Rosstat, the need for accountants has increased 2.5 times over the past 2 years.

There are quite logical explanations for this state of affairs:

A huge number of applicants are admitted to the Accounting major.	Who only roughly imagine all the nuances of their future profession. As a result, having encountered accounting in practice, many of them realize the error of their choice and never work in their profession, due to the fact that the work of such a specialist is very specific and is not suitable for everyone; they only roughly imagine all the nuances of their future profession. As a result, having encountered accounting in practice, many of them realize the error of their choice and never work in their profession, due to the fact that the work of such a specialist is very specific and is not suitable for everyone
The work of an accountant requires constant training and improvement of one's qualifications.	Regulatory and legal acts change, reporting forms become outdated and are replaced by new ones - persons who fail to catch this wave will not be able to work within the profession in question
To some extent, the demand for qualified accountants can be considered seasonal	Since it increases during the reporting period and subsides in the interim periods. This creates certain difficulties in the work of an accountant.
The accounting profession carries a significant share of responsibility.	For the correctness of accounting and reporting. Realizing its completeness, not everyone is able to take it upon themselves

Taking into account all the above aspects, it can be established that in the labor market the demand for good accounting specialists exceeds supply.

How can one hire a professional accountant under such conditions?

Definitions

The main condition for attracting a professional accountant to a vacant position is his compliance with the qualification requirements established in the given company.

General terms and conditions

Modern business practice is complicated by a large number of details, which requires the accountant to have extensive knowledge and skills, including:

An accountant is not a narrowly focused specialist, savvy exclusively in matters of managing economic accounting.

This is a wide-profile profession that requires knowledge of the basics of economics, personnel management, and production organization.

The level of use of a personal computer also plays an important role, since today most accounting operations are carried out electronically.

These numerous vague definitions make it possible to compose a very specific list of tasks.

Which anyone should be ready to take on professional accountant, including:

Maintaining records in electronic and paper form.
Analysis of information and formulation of conclusions.
Accumulation of economic accounting facts in reporting.
Organization of document flow.
Formation of instructions for a specific enterprise.
Development of proposals for improving accounting, etc.

All of the above skills are determined not only by specialized education, but also by the period of work of an accountant in the specialty.

In addition, such a specialist must be ready to perceive new knowledge, carry out analytical work and participate in decision-making.

Normative base

In Russia, the qualification requirements for an accountant when hiring were first established by law in 2011.

It was then that appropriate additions were made to the accounting law. Nowadays this issue is regulated by the following regulatory documents:

	Provides characteristics of the accounting profession and puts forward qualification requirements for it
	Considers that for ordinary employees the testing period for employment may last 3 months. For accountants, this period can be 6 months.
	Establishes that when the owner of a company changes, new owner can fire an accountant within 3 months
	Determines the features and procedure for remuneration of chief accountants
	Indicates the possibility of a conclusion with an accountant or (if accounting is not carried out by a full-time employee, but is transferred to)
	Clarifies issues of financial liability of enterprise accountants

Requirements for a chief accountant when hiring

Given such a wide range of functions that can be assigned to the chief accountant, it is extremely difficult to determine the exact requirements for this position.

Of course, you can use the list provided in the legislation. However, when hiring an accountant, it is extremely important to take into account the specifics of the functioning of the enterprise.

IN general view The requirements for an accountant can be reduced to the following basic provisions:

Availability of specialized higher or secondary specialized education.
Awarding a qualification to a specialist, which for accounting employees is carried out no more than once every five years.
Knowledge Russian system maintaining accounting records (including within the framework of the 1C program), as well as tax, civil and labor legislation of the Russian Federation.
PC skills, excellent knowledge of office programs.

The specifics of an enterprise can significantly expand the range of requirements for an accountant.

Qualification Requirements

Qualification requirements play a key role in selecting an applicant for a vacant position.

It is worth noting that for accountants they correspond to the category of employee, namely:

Upgrading the qualifications of an accounting employee is possible only if they work in their specialty.

If we evaluate in detail the qualification requirements for an accounting employee, we can highlight the following:

Keep records of all business transactions in the enterprise.
Evaluate accounting data and provide sound legal advice.
Shape financial statements in accordance with the latest legislative changes.
Knowledge in the field of tax, civil and labor law and the ability to apply them in practice.
Confident use professional programs(1C: Enterprise, 1C: Accounting, My Business, etc.).

Additional but important knowledge includes knowledge of the Excel office program and the ability to use an electronic digital signature. Other aspects depend on the specifics of the enterprise's activities.

As a rule, large enterprises have their own sample requirements for an accountant, which is formed taking into account the characteristics of the activities of this particular business entity.

Nuances for the chief accountant

When hiring an accountant, company managers first evaluate professional skills.

However, no less important aspect For them, skills and personal skills are important. This issue is worth considering in more detail.

Among the special skills that should be inherent to an accountant are:

ability to work with large amounts of information;
accuracy of documentation;
ability to understand financial, business, tax, personnel records and their effective comparison;
completing tasks on time.

As for personal qualities, accuracy, diligence, perseverance, efficiency, honesty, and decency are important for an accountant.

Analytical skills, a mathematical mind, and communication skills play an important role in the accounting profession.

Senior specialists often have to interact with representatives of tax and other government agencies.

If for public service

Accounting workers play an important role not only in the functioning of private structures - they also work at the level of government bodies, which also need qualified business accounting.

Accounting in government agencies similar to this process. Implemented at the level of commercial firms.

However, when hiring an accountant for the civil service, he is subject to some additional requirements, including:

Skills in conducting tenders, which serve as the basis for conclusions necessary for the activities of a government agency, may also be significant.

Thus, the requirements for an accountant when hiring are a guarantee of hiring a highly qualified specialist with the required profile, possessing a set of useful professional skills and personal qualities.

The basis for drawing up such requirements at the level of an individual enterprise are the provisions of Federal Law-129, which are supplemented by new conditions, depending on the specifics of a particular enterprise.

This simplifies the employer’s task in the process of selecting a suitable specialist.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

The professional standard for chief accountants in force in 2018 was approved by the Ministry of Labor back in 2014. Order No. 1061n dated December 22, 2014 explains in detail the requirements for qualifications, education, experience, functionality and other skills of accounting workers. Let's look at how businesses can apply the professional standard of chief accountants from 2018.

At its core, the definition of a professional standard denotes legally approved requirements for any position (profession). In particular, Professional Standard 309 “Accountant” reflects the level of qualifications required for the effective implementation of work functions. The list of responsibilities is contained in the Order separately. Developer: NP “IPB Rossii”.

Who is obliged to apply accounting standard? In accordance with paragraph 4 of Art. 7 of Law No. 402-FZ, the chief accountant of JSCs, non-state pension funds, AIFs, management mutual funds, insurance companies, management bodies of state extra-budgetary funds, other enterprises, except credit enterprises, must have an appropriate higher education; experience in an accounting position for at least 3 years (without higher education - at least 5 years). Other requirements may be introduced additionally at the federal level.

Likewise, the Professional Standard is not mandatory for all employers. Order No. 1061n is advisory in nature for most enterprises. Which organizations are required to apply Profstandard:

Off-budget state funds.
MUP or UP.
Enterprises with authorized capital owned by the state or municipality.

How does the professional standard of a chief accountant work since 2018?

First of all, Professional Standard 309 outlines the main goal accounting activities, which consists of documenting information on accounting objects in accordance with legal requirements and subsequent reporting. In addition to general data, the standard lists the work functions of an accountant with brief description, and also provides clarification on the qualifications of ordinary and chief accountants. Compiled in this way functional map includes 2 subsections:

Accounting according to the 5th level of qualification - reflection of business operations in accounting on the basis of primary documentation; grouping and monetary measurement of transactions; summarizing the results of business activities.
Formation and submission of accounting reports at the 6th level of qualification - filling out financial statements, including consolidated forms; control over the correctness of accounting (accounting); maintaining tax accounting (tax accounting); formation tax reports; financial analysis, budgeting and management of cash flow of the enterprise.

What are the approved requirements for the chief accountant since 2018?

Separately in Sect. 3.2 of the standard lists the regulatory requirements for the position of chief accountant. This applies to education, experience, special conditions. Among the main ones, the following mandatory advantages of a specialist are mentioned.

Chief accountant – qualification requirements:

Level of education – secondary vocational or higher. Completion of special programs - retraining, improving qualifications.
Practical employment experience - at least 5 years over the last seven-year period of employment must be related to maintaining accounting records and preparing financial statements or working as an auditor. If a specialist has completed higher education, not 5 years out of 7, but 3 out of 5 years are sufficient.
Additional special conditions– approval of such conditions depends on the specifics of the business entity’s activities.

Qualification requirements for an accountant:

Level of education – secondary vocational, intended for mid-level workers. It is possible to have additional vocational education in special programs.
Practical employment experience - at least 3 years, subject to special training related to control and accounting.
Additional special conditions - not established.

Note! The standard does not define special qualification requirements for the deputy chief accountant. But since this position relates to management, it is recommended to focus on the standards for chief accountants, and not ordinary ones.

Labor functions of accountants according to Professional Standard 309:

Job title

Labor functionality

Required Skills

Required knowledge

Accountant

Registration and reception of the initial report;

Checking the primary product for compliance with regulatory requirements;

Monitoring the completeness of the document flow schedule;

Systematization of the primary material and preparing it for transfer to the archive;

Assistance in carrying out inventory, etc.;

Reflection of transactions on accounts and registers of accounting;

Preparation of calculations;

Calculation of depreciation amounts;

Comparison of inventory results with accounting records, etc.;

Closing turnover on accounting accounts;

Preparation of data for the formation of the general ledger and balance sheets;

Preparation of copies of accounting registers for control authorities;

Other functions.

Ability to create primary forms;

Ability to check primary forms for correct filling;

Ability to work with SPS, accounting programs, office equipment;

Ensuring the safety of the primary document for the purpose of its subsequent transfer to the archive;

Knowledge of the basics of double entry;

Knowledge of depreciation calculation methods;

Knowledge of calculation methods;

Comparison of synthetic and analytical accounts;

Preparation of explanations, references and responses to various requests and requirements;

Correction of errors made according to regulatory requirements;

Other skills.

Legislation of the Russian Federation on accounting;

Archival legislation;

LNA enterprises;

Fundamentals of Computer Science;

Legislation of the Russian Federation on NU;

Civil, labor, customs legislation;

Legislation of the Russian Federation in the field of medical insurance, as well as pension and social security;

Other regulatory legal acts.

Chief Accountant

Organization, planning and coordination of accounting and financial management;

Generating reports and explanations;

Consolidation of reporting;

Checking the work of the enterprise's accounting department;

Financial analysis;

Other functions

Development of LNA;

Coordination of the accounting department;

Organization of office work;

Organization of accounting restoration if necessary;

Assessment of accountants' knowledge;

Monitoring tax legislation;

Other skills

Accounting, tax, labor, civil, currency and other legislation of the Russian Federation;

Judicial practice on accounting;